Civic Intelligence

Heritage University

EIN 91-1160585 • 501(c)3 • Toppenish, WA

Profile

Heritage university empowers a multi-cultural and inclusive student body to overcome the social, cultural, economic and geographic barriers that limit access to higher education. Rooted in the homeland of the yakama nation, we embrace transformational student-centered education that cultivates leadership and a commitment to the promotion of a more just society.

3240 Fort RoadToppenish, WA 98948-9599

www.heritage.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

41st percentile

0.16x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.42x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

60th percentile

8.3%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

50th percentile

$359,303

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

78th percentile

15%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

2.7%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$78,627,029

Up $8,687,100 (+12%) from 2023

Liabilities

Up

$11,234,258

Up $2,590,982 (+30%) from 2023

Net Assets

Up

$67,392,771

Up $6,096,118 (+9.9%) from 2023

Revenue

Up

$31,979,056

Up $849,074 (+2.7%) from 2023

Expenses

Up

$29,276,334

Up $898,235 (+3.2%) from 2023

Net Income

Down

$2,702,722

Down $49,161 (-1.8%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80M$60M$40M$20M$0Assets 2010: $33,475,432Liabilities 2010: $6,199,761Net Assets 2010: $27,275,6712010Assets 2011: $37,070,827Liabilities 2011: $5,457,855Net Assets 2011: $31,612,9722011Assets 2012: $39,279,408Liabilities 2012: $5,255,684Net Assets 2012: $34,023,7242012Assets 2013: $42,100,263Liabilities 2013: $5,200,296Net Assets 2013: $36,899,9672013Assets 2014: $52,379,960Liabilities 2014: $11,134,471Net Assets 2014: $41,245,4892014Assets 2015: $52,955,619Liabilities 2015: $12,500,817Net Assets 2015: $40,454,8022015Assets 2016: $50,497,836Liabilities 2016: $13,611,247Net Assets 2016: $36,886,5892016Assets 2017: $52,075,338Liabilities 2017: $15,197,195Net Assets 2017: $36,878,1432017Assets 2018: $56,450,453Liabilities 2018: $14,450,106Net Assets 2018: $42,000,3472018Assets 2019: $56,678,010Liabilities 2019: $13,754,848Net Assets 2019: $42,923,1622019Assets 2020: $56,286,986Liabilities 2020: $12,234,330Net Assets 2020: $44,052,6562020Assets 2021: $68,456,151Liabilities 2021: $9,467,886Net Assets 2021: $58,988,2652021Assets 2022: $66,026,305Liabilities 2022: $9,923,670Net Assets 2022: $56,102,6352022Assets 2023: $69,939,929Liabilities 2023: $8,643,276Net Assets 2023: $61,296,6532023Assets 2024: $78,627,029Liabilities 2024: $11,234,258Net Assets 2024: $67,392,7712024

Highlighted filing

2024

Assets$78,627,029
Liabilities$11,234,258
Net Assets$67,392,771

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40M$30M$20M$10M$0-$10MExpenses 2010: $16,742,7002010Expenses 2011: $21,232,7792011Expenses 2012: $24,635,6002012Expenses 2013: $26,425,1802013Revenue 2014: $32,830,090Expenses 2014: $29,881,330Net Income 2014: $2,948,7602014Revenue 2015: $34,581,012Expenses 2015: $35,189,853Net Income 2015: -$608,8412015Revenue 2016: $30,253,270Expenses 2016: $32,892,340Net Income 2016: -$2,639,0702016Revenue 2017: $29,500,764Expenses 2017: $30,737,156Net Income 2017: -$1,236,3922017Revenue 2018: $32,603,196Expenses 2018: $28,487,413Net Income 2018: $4,115,7832018Revenue 2019: $26,518,848Expenses 2019: $26,230,882Net Income 2019: $287,9662019Revenue 2020: $25,248,426Expenses 2020: $25,006,086Net Income 2020: $242,3402020Revenue 2021: $36,946,289Expenses 2021: $26,887,338Net Income 2021: $10,058,9512021Revenue 2022: $32,176,102Expenses 2022: $28,864,019Net Income 2022: $3,312,0832022Revenue 2023: $31,129,982Expenses 2023: $28,378,099Net Income 2023: $2,751,8832023Revenue 2024: $31,979,056Expenses 2024: $29,276,334Net Income 2024: $2,702,7222024

Highlighted filing

2024

Revenue$31,979,056
Expenses$29,276,334
Net Income$2,702,722

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$78.6$11.2$67.4$32.0$29.3$2.70
2023Detailed filing. Detailed filing data is available for this year.$69.9$8.64$61.3$31.1$28.4$2.75
2022Detailed filing. Detailed filing data is available for this year.$66.0$9.92$56.1$32.2$28.9$3.31
2021Detailed filing. Detailed filing data is available for this year.$68.5$9.47$59.0$36.9$26.9$10.1
2020Detailed filing. Detailed filing data is available for this year.$56.3$12.2$44.1$25.2$25.0$0.24
2019Detailed filing. Detailed filing data is available for this year.$56.7$13.8$42.9$26.5$26.2$0.29
2018Detailed filing. Detailed filing data is available for this year.$56.5$14.5$42.0$32.6$28.5$4.12
2017Detailed filing. Detailed filing data is available for this year.$52.1$15.2$36.9$29.5$30.7$1.24
2016Detailed filing. Detailed filing data is available for this year.$50.5$13.6$36.9$30.3$32.9$2.64
2015Detailed filing. Detailed filing data is available for this year.$53.0$12.5$40.5$34.6$35.2$0.61
2014Detailed filing. Detailed filing data is available for this year.$52.4$11.1$41.2$32.8$29.9$2.95
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.1$5.20$36.9$26.4
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.3$5.26$34.0$24.6
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.1$5.46$31.6$21.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.5$6.20$27.3$16.7
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$58,200,982
Mission and Program Overview

Mission

Heritage university empowers a multi-cultural and inclusive student body to overcome the social, cultural, economic, and geographic barriers that limit access to higher education. Rooted in the homeland of the yakama nation, we embrace transformational student-centered education that cultivates leadership and a commitment to the promotion of a more just society.

Heritage university is a non-profit, independent, non-denominational accredited institution of higher education offering undergraduate and graduate education. Its mission is to provide quality, accessible higher education to multicultural populations, which have been underserved in the yakima valley.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$35,975,956$42,742,029▲ $6,766,073
Land, Buildings, and Equipment, Net$31,057,976$30,905,570▼ $152,406
Accounts Receivable$1,101,597$3,728,566▲ $2,626,969
Prepaid Expenses and Deferred Charges$284,741$716,528▲ $431,787
Pledges and Grants Receivable$400,000$202,605▼ $197,395
Investments Program Related$114,322$0▼ $114,322
Cash and Non-Interest-Bearing Accounts$767,769$92,125▼ $675,644
Inventories for Sale or Use$18,428$24,015▲ $5,587
Total Assets$69,939,929$78,627,029▲ $8,687,100
Other Assets Total$219,140$215,591▼ $3,549
Liabilities
Tax Exempt Bond Liabilities$5,521,134$5,051,317▼ $469,817
Accounts Payable and Accrued Expenses$2,149,396$3,048,420▲ $899,024
Mortgage Notes Payable Secured by Investment Property$750,000$2,800,000▲ $2,050,000
Deferred Revenue$222,746$334,521▲ $111,775
Total Liabilities$8,643,276$11,234,258▲ $2,590,982
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$52,516,852$58,200,851▲ $5,683,999
Net Assets With Donor Restrictions$8,779,801$9,191,920▲ $412,119
Total Net Assets Fund Balance$61,296,653$67,392,771▲ $6,096,118
Total Liabilities and Net Assets / Fund Balance$69,939,929$78,627,029▲ $8,687,100

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$27,458,868$15,101,062$42,559,930
Equipment$2,057,099$3,753,026$5,810,125
Other Land Buildings$1,154,878$677,481$1,832,359
Land$234,725-$234,725

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$33,538,286$3,403,615▲ $4,995,299-$39,650,551
2022$31,167,146$742,664▲ $3,086,655-$33,538,286
2021$34,410,762$1,816,278▼ $3,823,227-$31,167,146
2020$26,990,421$986,451▲ $7,541,830-$34,410,762
2019$26,238,313$453,370▲ $1,242,977-$26,990,421
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrew SundHeritage PresidentFT$281,750$77,553$359,303
Christina NyiratiChair, Dept of Nursing DirectorFT$137,944$20,117$158,061
David WiseVP of Advancement/marketingFT$137,132$20,091$157,223
Corey HodgeVP of Student AffairsFT$136,650$20,083$156,733
Kazuhiro SonodaProfessor Arts & ScienceFT$134,802$18,868$153,670
Dr Melissa HillProvost/VP of Academic AffairsFT$130,240$20,091$150,331
Joel ThomeAssociate ProfessorFT$114,298$18,347$132,645
Thomas Richter Cfovp ofAdministration (thru 10/23)FT$108,139$15,625$123,764

Board Members and Trustees

NameTitle
Bob GerstBoard Chair
Saundra Hill1st Vice Chair
Henry Strom2nd Vice Chair
Alex VeraBoard Member
Allison ParkerBoard Member
Arlen WashinesBoard Member
Barry WarnerBoard Member
Brad HillBoard Member
Brian NewhouseBoard Member
Elizabeth MendozaBoard Member
Ellen WallachBoard Member
Gerardo RuelasBoard Member
Jill FalkBoard Member
John FraireBoard Member
Kathleen ChiltonBoard Member
Kip RamseyBoard Member
Lori Arviso AlvordBoard Member
Maricela SanchezBoard Member
Michael GoettlBoard Member
Michael GuidonBoard Member
Michelle GonzalezBoard Member
Mimi Gardner GatesBoard Member
Nichole JmaherBoard Member
Paul ChilesBoard Member
Philip RigdonBoard Member
Russell LidmanBoard Member
Steven SmithBoard Member
Laura RehrmannBoard Member (thru 07/23)
Saundra FlemingInterim CFO
Douglas LawrenceSecretary
Patrick OshieTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
T & M Heating & Refrigeration INCHeating & RefrigerationPO BOX 3120, Union Gap, WA 98903-0120$350,665
Cerium Networks INCTechnology Support Services1636 W 1ST AVENUE, Spokane, WA 99201$308,691
Chervenell Construction CompanyConstruction107422 E DETRICK PR SE, Kennewick, WA 99338$277,838
Jenzabar INCTechnology Support ServicesPO BOX 845588, Boston, MA 02284-5588$263,548
Hanna & Associates INCAdvertisingPO BOX 2025, Coeur Dalene, ID 83816-2025$232,024
Revenue and Support

Revenue Composition

Contributions and Grants
$5,787,703
Program Service Revenue
$23,685,416
Investment Income
$1,486,774
Other Revenue
$1,019,163
All Other Contributions
$5,056,985
Change in Net Assets
$2,702,722

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded9$264,981Fair Market Value (FMV) on Date of Gift
Books and Publications-$3,500Retail Price of Books
Total Noncash Contributions9$268,481-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,482,510
Other Expenses$9,108,872
Grants and Similar Amounts Paid$3,684,952
Total Fundraising Expense$1,014,926
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,069,478$2,207,525$533,948$12,810,951
Grants to Domestic Individuals$3,684,952--$3,684,952
Other Employee Benefits$1,067,956$355,086$69,676$1,492,718
Depreciation Depletion$1,052,169$367,419-$1,419,588
Fees for Services Other$1,143,395$220,083$3,500$1,366,978
Office Expenses$672,145$413,809$120,887$1,206,841
Payroll Taxes$801,625$113,678$43,340$958,643
Occupancy$456,796$393,703$11,299$861,798
Travel$697,147$14,975$11,780$723,902
Current Officers, Directors, Trustees, and Key Employees$387,776$274,111-$661,887
Information Technology$95,365$504,501-$599,866
Pension Plan Contributions$445,697$82,306$30,308$558,311
Other Expenses$211,258$132,690$43,330$387,278
Interest-$335,939-$335,939
Fees for Services Accounting-$244,125-$244,125
Fees for Service Investment Mgmnt Fees-$237,483-$237,483
Advertising$30,895$205,901-$236,796
Fees for Services Legal$25,470$141,559-$167,029
Insurance$1,128$125,474-$126,602
Total Functional Expenses$21,748,085$6,513,323$1,014,926$29,276,334
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$102,129
Fundraising Gross Income$102,129
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
2024 Scholarship Dinner$832,847$102,129$53,003$49,126
Total Events$832,847$102,129$102,129$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
AWashington Higher Education Facilities Authority Series 20132013-10-28$9,000,000Refund 2007 bond and fund building construction

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$9,000,000$1,504,444$3,948,682$145,709

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The controller generates the return information, with the assistance of various heritage personnel. The cfo and the president can review the supporting schedules and the return before filing. Once the return is completed, heritage will send out notice to the board of directors to notify them that the return is available for inspection upon request.

Form 990, Part VI, Section B, Line 12C

The director of hr, the president, and other members of management regularly review the listing of board members to determine if there are any conflicts of interest. The director of hr is responsible for ensuring that each board member understands the conflict of interest policy and signs a disclosure each year. The disclosure letters are kept on file by the director of hr. In the event of a conflict of interest, members are excused from voting.

Form 990, Part VI, Section B, Line 15

Every year, compensation for top management is done by using comparative data provided by cupa. The data is reviewed by the compensation committee of the board which is comprised of the board chair, finance committee chair, president of the university and the cfo. The results of the review are noted in the meeting minutes filed with the board.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, financial statements, and conflict of interest policy are available to anyone upon request.

Filing and Contact Details

Filer

Filer Name
Heritage University
EIN
91-1160585
Phone
5098658500
Address
3240 FORT ROAD, TOPPENISH, WA 98948-9599

Signing Officer

Name
Andrew Sund
Title
President
Phone
5098658500
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Sund
Formed
1981
Legal Domicile
Wa
Voting Board Members
30
Independent Board Members
29
Employees
441
Volunteers
29

Preparer

Firm
Moss Adams Llp
Address
402 E YAKIMA AVENUE SUITE 110, YAKIMA, WA 98901
Preparer
Emina O Cresswell CPA
Phone
5092487750
Supplemental Narrative

Financial Statement Notes

PART III, LINE 4:

Local historical artwork of the cowiche canyon outside yakima, wa. The collection of art helps support the university's art department/program, along with the art wing in the new building. The art wing displays various pieces of art, including the donated pieces.

PART V, LINE 4:

Endowments are used to fund scholarships and academic programs.

Raw XML AppendixShowing 400 of 1,030 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt30BOARD MEMBER (THRU 07/23)
IRS990/Form990PartVIISectionAGrp/TitleTxt31PROVOST/VP OF ACADEMIC AFFAIRS
IRS990/Form990PartVIISectionAGrp/TitleTxt32ADMINISTRATION (THRU 10/23)

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